Reyna, Juan Manuel San Martín; Vázquez, Rocío Durán; … - In: Remef - The Mexican Journal of Economics and Finance (2014) Mar
This study assesses the impact of three different types of ownership structure (family, institutional, financial, and external blockholders) in the quality of financial reporting information (under the accrued basis on the financial statements), a variable known as "earnings management" on to...